https://www.taxtmi.com/caselaws?id=786038 Cenvat credit disallowance could not be sustained where the adjudicating authority failed to comply with remand directions, ignored the invoice and credit-register material, and travelled beyond the original show cause notice by introducing a new allegation on capital goods credit. On limitation, the extended period was unavailable because the demand rested on the appellant's own records and the department showed no positive suppression, misdeclaration, or deliberate withholding with intent to evade. In the absence of such intent, penalty also could not survive. The impugned order was set aside on both the credit dispute and the limitation issue. en-us Wed, 28 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786038 Cenvat credit disallowance could not be sustained where the adjudicating authority failed to comply with remand directions, ignored the invoice and credit-register material, and travelled beyond the original show cause notice by introducing a new allegation on capital goods credit. On limitation, the extended period was unavailable because the demand rested on the appellant's own records and the department showed no positive suppression, misdeclaration, or deliberate withholding with intent to evade. In the absence of such intent, penalty also could not survive. The impugned order was set aside on both the credit dispute and the limitation issue. Case-Laws Service Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786038